Of every euro of profit a Dutch BV distributes in 2026, the director-shareholder keeps 61.2 cents. Every euro that stays inside the company keeps working at 81 cents.
The Holdwise DGA Index follows one euro of profit on its journey from the company to private hands. That euro passes two statutory stations: corporate income tax inside the BV, and box 2 upon distribution. What remains at the end is the index — expressed in cents per euro earned.
The index is a pure measure of statutory rates. It comes straight from the law, applies to every DGA equally, and is exactly reproducible.
Corporate tax first takes 19% over profit up to €200,000. Of the 81 cents remaining, box 2 then takes 24.5% over the first €68,843 of dividend per person. In the top brackets — 25.8% corporate tax and 31% box 2 — the chain lands on 51.2. Fiscal partners double the first box 2 bracket to €137,686 by splitting.
Box 2 follows exclusively at the moment of distribution — and the DGA chooses that moment. Profit that stays inside the company carries corporate tax alone and keeps working at 81.0 cents per euro: in investments, real estate, a next participation, or a loan to the DGA. The 19.8-cent gap is the price of distributing. Distribution is therefore a timing choice — and timing can be directed.
In the growth phase, a DGA agrees a fitting customary salary with the Tax Authority and covers private spending through a business loan from the own company, up to €500,000. That combination keeps €18,000 to €20,000 a year of tax working inside the structure. The full playbook: lowering your DGA salary.
| Year | Index · first brackets | Index · top brackets |
|---|---|---|
| 2023 | 59.2 | 54.2 |
| 2024 | 61.2 | 49.7 |
| 2025 | 61.2 | 51.2 |
| 2026 | 61.2 | 51.2 |
The 2024 jump follows the introduction of the two-bracket system in box 2: since then, the system rewards measured distribution within the first bracket. Three years of stability at 61.2 carry one message: the playing field is fixed, and the outcome is decided by direction.
The full methodology on one page: download the press version (PDF).
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